Rev. Rul. 67-133

The Internal Revenue Service has been asked whether the limitations stated in Revenue Rulings 65-278 and 66-229 are intended to restrict the amount of copper sulfate or copper. Since the limitations are intended to apply to the amount of copper which may be added to the wine, the authorizations are restated.

The use of copper sulfate as a clarifying agent to clarify and stabilize grape wine and a clarifying agent composed of Bentonite, activated carbon, and copper sulfate to clarify and stabilize grape wine are considered as being consistent with good commercial practice. However, the Bentonite and activated carbon must be used within the limitations of 26 CFR 240.1051 and the addition of copper, in the form of copper sulfate, may not exceed 0.5 ppm. of copper with a residual level not in excess of 0.2 ppm. of copper.

Winemakers desiring to use these clarifying agents in the treatment of wine may obtain approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by filing a notice pursuant to the provisions of 26 CFR 240.1052.

Revenue Ruling 65-278, C.B. 1965-2, 513, and Revenue Ruling 66-229, C.B. 1966-2, 539, are hereby superseded.